An Ode to Auditing

An Ode to Auditing

We test without apology

Both safety and ecology

And inventories, budgets, and production.

Checking scrap and sanitation,

Overtime, and transportation – 

Not forgetting cost accounting and construction.

We test sales and check insurance

(EDP tries our endurance

As we audit payroll, cash, and simulation!)

We study management by objective,

Test controls that are defective,

And evaluate employee compensation.

We do sampling and regression

And there is a strong impression

We’re responsible for catching all crooks.

We are really in our element

With research and development –

But thankfully we do not keep the books.

We check aircraft, trucks and motor cars,

And rockets that fly up to the stars,

And leases, loans – even personnel.

We examine engineering

Even salvage is endearing

And we check on records management as well.

There is nothing we can’t verify –

There’s nothing that escapes our eye.

Alert to all misconduct and to fraud.

We will go where others fear to tread

And as it has often been said,

"We are the eyes and ears of management and the Board."

- By Lawrence Sawyer